Abilene, TX Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 7 percent of room consideration
- Applies to rooms
- $2.00 or more per day
- Report/payment due
- 20th of following month
- Late penalty
- Additional 15% of unpaid tax
- Max criminal fine
- $200 per violation
Summary
Abilene levies a 7 percent hotel occupancy tax on any room costing $2.00 or more a night, collected by the hotel or motel operator and remitted monthly to the City. The tax is imposed under the state's Municipal Hotel Occupancy Tax law, Code of Ordinances §§ 30-15, 30-16.
There is hereby levied a tax upon the cost occupancy of any sleeping room furnished by any hotel or motel where the cost of occupancy is at the rate of two dollars ($2.00) or more per day; such tax to be equal to seven (7) percent of the consideration paid by the occupant of the sleeping room to the hotel.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 14).
Full Breakdown
Article II of Chapter 30 levies the City's hotel occupancy tax under authority incorporated from Chapter 351, Municipal Hotel Occupancy Taxes, of the Local Taxation Act (§ 30-15). The tax rate is set at "seven (7) percent of the consideration paid by the occupant of the sleeping room to the hotel," and applies to "the cost occupancy of any sleeping room furnished by any hotel or motel where the cost of occupancy is at the rate of two dollars ($2.00) or more per day" (§ 30-16).
Collection is the operator's job, not the guest's: "every person owning, operating, managing or controlling any hotel or motel within the City" must collect the tax (§ 30-17). Reports and payment are due on the 20th day of the month following each monthly period, showing the total consideration paid for room occupancies, the tax collected, and any other information the City requires (§ 30-18). The City has the power to adopt rules for collecting the tax and, on reasonable notice, to inspect an operator's books and records to verify a report (§ 30-19), and it may contract with outside agencies to administer the funds the tax generates (§ 30-20).
Violations & Fines
Failing to collect the tax, failing to file the monthly report, failing to remit payment when due, or filing a false report is a misdemeanor punishable by a fine of up to $200 upon conviction (§ 30-21). On top of the fine, the operator forfeits an additional 15 percent of the unpaid tax as a penalty, with a floor of at least $1.00. The City Manager can settle a penalty or refund claim where legal or other extenuating circumstances apply.
Frequently Asked Questions
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Sources & Official References
Other rules in Abilene
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